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Jurnal Akuntansi Kontemporer
Published by Universitas Katolik Widya Mandala Surabaya
ISSN : 20851189     EISSN : 26859971     DOI : https://doi.org/10.33508/jako
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Akuntansi Kotemporer, p-ISSN 2085-1189 e-ISSN 2685-9971, published by Master of Accounting Program, Faculty of Business, Widya Mandala Surabaya Catholic University, contains the original of research paper. It covers the results of research following topics: financial accounting, management accounting, accounting information systems, auditing, public sector accounting, corporate governance, taxation, and contemporary issues in business that has impact on accounting. Jurnal Akuntansi Kontemporer is published three times a year (January, May, and September) since 2022.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 224 Documents
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Konsistensi Penyajian Laporan Keuangan dan Implikasinya (Studi Kasus pada Industri Pertambangan di BEI) Ciputra, Lokky
Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i1.1014

Abstract

Financial statements are an integrated report, which used by company's management as a tools to present useful financial information. One of them is to get additional fund from the investor. In order to make the information useful, consistency as a base of comparability must be applied, which relevancy must be watched. Mining industries has been chosen because their high risk and indeterminancy nature. This study aims to give an opinion of consistency concepts in evaluate the mining's industry financial statements, which firing listed on the Indonesia Stock Exchange in 2007-2009. This study use descriptive-comparative method, which used 13 sample companies and selected by using purposive sampling method. Source of data is secondary data consisting audited Financial. Data were analyzed by compare 2007-2009 financial statement, analyze the cause of changes and grouping the analysis results. The results of the study show that all of the company applied consistency on their Financial statement presentation, although accounting changes like restatement and account reclassification happened. T hat indicate a consistency isn't always static, but sometime changes needed to improve relevancy and comparability of financial information.
Manfaat Penerapan Carbon Accounting di Indonesia Dwijayanti, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i1.1015

Abstract

Carbon accounting is a process or a way to measure carbon emissions, then set a strategy to reduce carbon emissions, recording costs incurred and reported to the-stakeholders of the company. The application of carbon accounting is a good benefit for a country, including Indonesia. For companies, the application of carbon accounting could be part of Corporate Social Responsibility (CSR) and will bring a positive impact for-the company. For the government of Indonesia, carbon accounting can push the path of cooperation with countries associated with REDD (Reducing Emissions from Deforestation and forest Degradation), to reduce Greenhouse Gas (GHG) emissions' Indonesian society also have benefit from the application of carbon accounting' If the industry implementing carbon accounting to reduce carbon emissions, so air pollution will be reduced and public health in the industry area will also be improved. Application of carbon accounting could also reduce the potential natural disasters, the development of new infrastructure through funding from the REDD partnership and it will appear new jobs.
Sustainable Reporting: Upaya Korporasi Mengevaluasi Corporate Social Responsibility Tedjasuksmana, Budianto
Jurnal Akuntansi Kontemporer Vol. 3 No. 1 (2011)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v3i1.1016

Abstract

Any discussion of social responsibilities reporting necessarily needs to consider what the responsibilities of organizations are. Are businesses responsible to their direct owners( shareholders) alone, or do they owe a duty to the wider community in which they operate? Certainly, many organizations are making public statements to the effect that they consider that they do have responsibilities to parties other than just the shareholders. A .firm should voluntarily discloses information publicly about its social and environmental performance that implies the managers are acknowledging that they are accountable to abroad group of stakeholders in relation not to only their financial performance, but also their social and environmental performance. Those environmental aspects should be described in o lot of progress in their social publicly responsibilities reporting, hoping that all shareholders know completely the whole position and financial performance, risks, business prospects and corporate sustainability. The accountability of corporate must disclose their socio economic environmental accounting as a broader of Corporate Social Responsibility (CSR), which contain of social maping, that shows harmonization of goals between corporate and peoples.
Audit Partner Tenure dan Audit Firm Tenure terhadap Earnings Management pada Perusahaan Manufaktur Nata, Sisylia
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.1017

Abstract

Conflicts of interest arose between stakeholder trigged management to do earnings management. Auditor has to assess the fairness of the financial statements containing earnings management. The length of an auditor and a public accountant Firm audited a company are feared to reduce auditors' independence, objectivity, and professional skepticism so that earnings management increases. On the other hand, understanding client’s, business better enables auditor to detect earnings management. Data analysis was performed with multiple regression analysis. The analysis' result indicates that the longer audit partner tenure and audit firm tenure, earnings management decreases, because the better their understanding of the clients' business.
Kemampuan Dekomposisi Pajak Tangguhan untuk Memprediksikan Arus Kas Rachmawati, Dyna
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.1018

Abstract

This study uses two models to test the predictive ability of deferred taxes. The first model tests the predictive ability of deferred tax assets and deferred tax liabilities. The second model tests the predictive ability of decomposition of deferred tax assets and deferred tax liability. There are various results of the predictive ability of decomposition of deferred tm liabilities. Depreciation and amortization is not cash flows predictor. Capital lease and other temporary differences are statistically significant towards cash flows. It means that they are cash flows predictor.
Isu Global Konvergensi IFRS: Masalah Pengukuran Menggunakan Fair Value Accounting Sonoto, John F.
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.1019

Abstract

This paper aims to describe one of the global issues of IFRS convergence in Indonesia which is the measurement by using the fair value in relation to the information generated based on the qualitative characteristics of information. Globalized development itself requires good accounting standards required by the capital markets or institutions that have an agency problem caused by the problem of distance between the Principle and agent. The phenomenon is then pushed the International Accounting Standards Boards convergence of international accounting standards with IFRS. Financial statements based on historical cost fail to provide early warning signals about the financial difficulties being experienced by financial institutions. Issue is then a very strong incentive to apply the fair value method instead of historical cost.
Faktor-faktor yang Berpengaruh terhadap Pemberian Opini Audit Going Concern pada Perusahaan Manufaktur Sutedja, Christian
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.1020

Abstract

Going concern audit opinion is an opinion issued by the auditor because the auditor's doubt over the going concern of an entity. Auditor considers several factors that affect the issuance of going concern audit opinion. This research aims to examine the effect of audit quality, company's Financial condition (liquidity ratio, profitability ratio, solvency ratio), prior year audit opinion, and the company growth, towards giving of going concern audit opinion. The analysis showed that the influence giving of going concern audit opinion are profitability ratio, solvency ratio, and prior year audit opinion where profitability ratio have a negative effect, the solvency ratio and the audit opinion the previous year have a positive influence, while not affecting the giving of going concern audit opinion are audit quality, liquidity ratio, and company growth.
Pengaruh Komitmen Organisasi, Gaya Kepemimpinan, dan Ketidakpastian Lingkungan terhadap Hubungan Partisipasi Anggaran dengan Kinerja Manajerial Cahyadi, Riandy Sugiharto; Handoko, Jessica
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.1021

Abstract

This study wanted to examine the influence of organizational commitment, leadership style and the uncertainty of the environment on the relationship between budget participation with managerial performance. The research objective was to determine the impact of (1) the budget participation with managerial performance; (2) organizational commitment to the relationship between budget participation with managerial performance; (3) leadership style on the relationship between budget participation with managerial performance and (4) environmental uncertainty on the relationship between the budget participation with performance managerial. The study respondents were middle level managers. Data collected is processed by regression analysis interactions between variables. The research results are (1) there is a positive impact of the budget participation on managerial performance, (2) the influence of the interaction between organizational commitment with budget participation on managerial performance, (3) the absence of interaction effects between leadership styles with budget participation on managerial performance, and; (4) the influence of the interaction between environmental uncertainty with budget participation on managerial performance.
Penyebab, Dampak, dan Prediksi dari Financial Distress serta Solusi untuk Mengatasi Financial Distress Dwijayanti, Patricia Febrina
Jurnal Akuntansi Kontemporer Vol. 2 No. 2 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i2.1022

Abstract

Financial distress is a condition that shows the stages of decline in the company's financial condition that occurred prior to the bankruptcy or liquidation (often called liquidation bankruptcy or closure of companies or company insolvency) or the inability of companies to pay financial obligations that have matured. Conditions of financial distress avoid by the company, because it lead to bankruptcy if the management company can not afford to take appropriate action to resolve existing financial problems. This paper will discuss the causes, impact and how to make the prediction of financial distress, several ways to predict, and the benefits of predicting financial distress as well as solutions for management.
Penilaian Keputusan Investigasi Varian: Efek Outcomes dan Framing Handoko, Jesica
Jurnal Akuntansi Kontemporer Vol. 2 No. 1 (2010)
Publisher : Widya Mandala Surabaya Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33508/jako.v2i1.1023

Abstract

Performance appraisal involves the judgmental evaluation, that should be made by performance appraiser on the basis of valid and reliable evidence, including when he/she evaluates his/her subordinate (a decision maker) who made variance investigation decision. It predict: (l) Outcome bias will have an impact on the perceived benefit of the investigation, (2) Investigation expenditures matched with perceived benefit are framed as costs while those without perceived benefit are framed as losses, and (3) evaluators with a cost frame provide higher performance ratings than those with a loss frame. An laboratory experiment design, with one hundred and ninety one Cost Accounting students demonstrates that outcome effect affect performance appraisal significantly. when managers did not investigate cost variance, they were evaluated more unfavorably when investigation revealed problems in the system. Further, the investigation outcome affect the perceived benefit of the investigation significantly, expenditures with perceived benefit are framed as costs while those without perceived benefit are framed as losses. Thus, paying premium frame in this research conclude moderately significant ant framing effect on higher performance.

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